Keywords: Working time accounts
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Journal Articles
International Journal of Manpower (2017) 38 (7): 940–953.
Published: 02 October 2017
...Almut Balleer; Britta Gehrke; Christian Merkl Purpose Working time accounts (WTAs) allow firms to smooth hours worked over time. The purpose of this paper is to analyze whether this increase in flexibility has also affected how firms adjust employment in Germany over the business cycle. Design...

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